Its not what I'd call a comedy in the same way Dirty Harry and Fistfull of Dollars were not comedies, but there are such comedic gems in this movie that had the whole theatre rolling in the aisles.
I agree you can see quite a bit of Clint,... I mean Mr. Eastwood's old roles in this character. I love the baccy spitting scene with the H'Mong grandmother spitting out a stream 4 times as thick and twice as dark as Walt's.